Western Manufactured Housing Communities Association (EIN 951457270) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1960

Legal Domicile

Principal Officer

Doug Johnson

Phone

9164487002

Tax Period

2024-06-01 to 2025-05-31

Western Manufactured Housing Communities Association, founded in 1960, is a community nonprofit that reported $3.7M in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year.

Mission

TO PROMOTE AND PROTECT THE INTERESTS OF OWNERS, OPERATORS, AND DEVELOPERS OF MANUFACTURED HOME COMMUNITIES IN CALIFORNIA.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $2,210,203

Program Service Revenue $883,170

Investment Income $219,386

Other Revenue $340,118

TOTAL REVENUE $3,652,877

Expense Breakdown

Grants Paid $150,000

Salaries & Benefits $1,828,743

Fundraising Expenses $0

Program Expenses $3,527,165

Other Expenses $1,979,402

TOTAL EXPENSES $3,958,145

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,652,877	$3,872,719	-0.1%
Expenses	$3,958,145	$3,616,549	+0.1%
Net Income	$-305,268	$256,170	-2.2%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$430,703

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
R Douglas Johnson	Executive Dir.	38.00	Officer	$261,018	$17,518	$278,536
Christopher Wysocki	Legislative Advoca	38.00		$178,945	$12,220	$191,165
Betsey Soderston	Director of Fin	38.00	Officer	$142,758	$9,409	$152,167
Saulo G Londono	Reg Rep N. CA	38.00		$117,320	$7,610	$124,930
REGINA SANCHEZ	DIR OF P&M	38.00		$123,016	$0	$123,016
Lynne M Shockey	Ex Asst to the ED	38.00		$103,323	$7,100	$110,423
Bob Baranek	President Elect	0.50	Officer Director	$0	$0	$0
Andy Balaguy	President	0.50	Officer Director	$0	$0	$0
Chad Casenhiser	Secretary	0.50	Officer Director	$0	$0	$0
James Joffe	Central Reg Dir	0.50	Director	$0	$0	$0
Allan Alt	South. Reg Dir	0.50	Director	$0	$0	$0
Ryan Jasinsky	At Lrg Reg Dir	0.50	Director	$0	$0	$0
Virginia Jensen	Past President	0.50	Officer Director	$0	$0	$0
Walter Newell	At Lrg Reg Dir	0.50	Director	$0	$0	$0
Greg O'Hagan	At Lrg Reg Dir	0.50	Director	$0	$0	$0
Gregg Kirkpatrick	North. Reg. Dir	0.50	Director	$0	$0	$0
Ernie Schroer	Treasurer	0.50	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$3,652,877	$3,958,145	$5,738,826	$-305,268
2024	$3,872,719	$3,616,549	$5,822,606	$256,170
2023	$3,924,496	$3,914,549	$4,499,087	$9,947
2022	$3,609,962	$3,579,941	$5,450,314	$30,021
2021	$3,031,285	$3,084,772	$4,125,214	$-53,487
2020	$3,562,897	$3,422,758	$4,259,567	$140,139
2019	$3,722,222	$3,817,897	$5,740,141	$-95,675
2018	$3,896,229	$3,760,058	$5,731,211	$136,171

Western Manufactured Housing Communities Association